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2018 (9) TMI 1606

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..... /2015-20, dated 30th August, 2018 has to operate retrospectively. The documents filed by petitioner along with petition show that against two contracts, the balance 90 per cent amount was paid respectively on 23.05.2018 and 04.06.2018. Yellow Peas forming subject matter of those two contracts were to be loaded at Ukraine and unloaded at Nhava Sheva Port. The shipments were accordingly loaded on 28.04.2018 and 10.05.2018 and have reached the port of discharge on 23.05.2018 and 31.05.2018. These details, therefore, show that before 30th August, 2018, the contract was fully executed - respondents is directed to take necessary steps to permit petitioner to lift and use imported Yellow Peas in these two shipments without subjecting them to th .....

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..... ed on 02nd July, 2018 is found to be in force on 17th August, 2018 and thereafter. Learned Senior Counsel has submitted that therefore the omission on the part of respondents to extend benefit of this relaxation to petitioner needs to be independently considered. 5. Learned ASGI has pointed out that on 31.08.2018, against two contracts, petitioner sought leave to import 125 MT each i.e. 250 MT of Yellow Peas from Ukraine. He submits that respondents have considered that request and granted it. The necessary authorization is forwarded to petitioner under Speed Post AD. The petitioner's grievance in relation to relaxation is, therefore, redressed. 6. Copy of registration certificate signed by Shri R.R. Borikar dated 19.09.2018 is al .....

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..... Apex Court in the case of Director General of Foreign Trade and another. v. Kanak Exports and another (reported at 2016(2) SCC, 226 ) to contend that such circular and trade notifications cannot have retrospective effect. This ruling helps the cause of petitioner. We need not delve more since in present matter only, while issuing trade notice No. 10 on 16th May, 2018, respondents have observed as under : In this regard, please refer to Notification No. 5 dated 25.4.2018 wherein the revised Para 1.05 of FTP (2015-20) clarifies that whenever Government brings out a policy change of a particular item, the change will be applicable prospectively, from the date of Notification unless otherwise provided for. 11. Thus, respondents are .....

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